https://www.taxtmi.com/caselaws?id=188851 Section 34 notice was treated as a mandatory jurisdictional prerequisite for reassessment and could not be waived by an assessee merely by filing a return before assessment. The filing of a return under section 22(3) was described as enabling only, and it did not authorise reassessment without the statutory notice. On the scope of section 34, the text distinguishes cases where no return was filed in time, which may fall under section 34(1)(a), from cases based on later information after a true and full return, which fall under section 34(1)(b). Section 22(3) was said not to enlarge limitation or override the reassessment scheme. en-us Wed, 11 Jul 1962 00:00:00 +0530 Sat, 17 Dec 2016 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188851 Section 34 notice was treated as a mandatory jurisdictional prerequisite for reassessment and could not be waived by an assessee merely by filing a return before assessment. The filing of a return under section 22(3) was described as enabling only, and it did not authorise reassessment without the statutory notice. On the scope of section 34, the text distinguishes cases where no return was filed in time, which may fall under section 34(1)(a), from cases based on later information after a true and full return, which fall under section 34(1)(b). Section 22(3) was said not to enlarge limitation or override the reassessment scheme. Case-Laws Income Tax Wed, 11 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188851